REVENUE MEMORANDUM CIRCULAR NO. 68-2023 issued on June 13, 2023 expands the coverage of non-issuance of “Authority to Release  Imported Goods (ATRIG)” to importers of goods covered by Value-Added Tax exemption under Section 109(1)(B) of the Tax Code of 1997, as amended, prior to the release of such imported goods by the Bureau of Customs (BOC).
          Due to the clamors from the importers that the required ATRIG for the release of imported goods particularly feed, feed ingredients and fertilizers causes delays and losses on their part, and to be consistent with the mandate under Republic Act No. 11032 (Ease of Doing Business and Efficient Government Service Delivery Act of 2018), the Circular is issued to inform the public that ATRIG for feed, feed ingredients and fertilizers shall no longer be secured from the BIR.              Thus, the certificate secured from Bureau of Animal Industry, Fertilizer and Pesticides Authority or other concerned regulatory government agency, which is competent to certify that the goods being imported are feed, feed ingredients and fertilizers shall be directly presented to the BOC to effect the release of the imported goods. It shall be the responsibility of the certifying government agencies to conduct their own validation of the declared goods to be released from the BOC and to submit to the BIR the list of importers that secured the said certification for tax audit purposes.